2023 Tennessee Code
Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107)
Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206)
Part 11 - PRODUCTION OF SPECIAL NUCLEAR MATERIAL (§§ 67-4-1101 — 67-4-1108)
Section 67-4-1105 - Tax rate

Universal Citation:
TN Code § 67-4-1105 (2023)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

The rate of the tax levied pursuant to § 67-4-1102 shall be as follows:

  • (1) The production of special nuclear material shall be taxed in the amount of thirty cents (30¢) for every separative work unit expended within a county of this state;
  • (2) In addition to the amount of tax computed in subdivision (1), the production of special nuclear material shall be taxed in the amount of one dollar ($1.00) for every separative work unit expended within a municipality of this state.

Acts 1981, ch. 206, § 4; T.C.A., § 67-6203.


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